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    <title>2023 (3) TMI 1082 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s dismissal of appeals by the Department as time-barred due to lack of evidence on the date of receipt of the Order-in-Original by the reviewing authority. The Tribunal emphasized the importance of transparency and promptness in administrative processes, expressing doubts about the authenticity of seals presented by the Department. It highlighted the serious implications of filing potentially forged documents and directed the Principal Chief Commissioner to ensure future compliance with prescribed timelines. The appeals were ultimately dismissed, with no grounds found for interference.</description>
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      <title>2023 (3) TMI 1082 - CESTAT CHENNAI</title>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s dismissal of appeals by the Department as time-barred due to lack of evidence on the date of receipt of the Order-in-Original by the reviewing authority. The Tribunal emphasized the importance of transparency and promptness in administrative processes, expressing doubts about the authenticity of seals presented by the Department. It highlighted the serious implications of filing potentially forged documents and directed the Principal Chief Commissioner to ensure future compliance with prescribed timelines. The appeals were ultimately dismissed, with no grounds found for interference.</description>
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